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This title provides a practical guide for regulators, policy-makers, and utility managers for establishing regulatory accounts that can be the cornerstone for better, more complete, and more reliable information. It sets out the essential accounting features of regulatory accounts and provides practical guidance on controversial areas such as cost allocation, asset valuation, and depreciation. It emphasizes the essential requirements for consistency with Generally Accepted Accounting Principles (GAAP).

Infrastructure (Economics) --- Public utilities --- Corporations --- Disclosure in accounting --- Infrastructures de transport --- Services publics --- Sociétés --- Divulgation en comptabilité --- Government policy --- Accounting --- Politique gouvernementale --- Comptabilité --- Corporations. --- Infrastructure (Economics). --- Business & Economics --- Economic History --- Government policy. --- Sociétés --- Divulgation en comptabilité --- Comptabilité --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Municipal utilities --- Public-service corporations (Public utilities) --- Utilities, Public --- Utility companies --- Capital, Social (Economics) --- Economic infrastructure --- Social capital (Economics) --- Social infrastructure --- Social overhead capital --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Municipal franchises --- Economic development --- Human settlements --- Public goods --- Public works --- Capital